Yes, it's a bit strange to account for Co2 emissions in Austraila when they're also counted in India/Korea/China/Japan where they're burned.Agree
It depends on use which is an unknown (with certainty)
The model proposed also results in double counting
A more sensible model is the EU which measures imports, where the use is known at the point of import
And the impact on climate of exported coal should take into account whether the coal burning would go ahead without the Australian coal. If the answer is 'yes' and the alternate coal source (i.e. Indonesia) is dirtier coal, then the climate change impact of expanding Australian coal mines might actually be better than leaving them closed.
Wouldn't put it past the lobbyists to achieve this being written into the legislation.